本文選題：法務(wù)會計(jì) + 重要性��； 參考：《商業(yè)會計(jì)》2009年06期

【摘要】：法務(wù)會計(jì),是特定主體綜合運(yùn)用會計(jì)學(xué)與法學(xué)知識以及審計(jì)方法與調(diào)查技術(shù),旨在通過調(diào)查獲取有關(guān)財(cái)務(wù)證據(jù)資料,并以法庭能接受的形式在法庭上展示或陳述,以解決有關(guān)法律問題的一門融會計(jì)學(xué)、審計(jì)學(xué)、法學(xué)、證據(jù)學(xué)、偵察學(xué)和犯罪學(xué)等學(xué)科的有關(guān)內(nèi)容為一體的邊緣科學(xué)。20世紀(jì)70年代末至80年代初,美國出現(xiàn)了大量內(nèi)部股票舞弊案和儲蓄信貸丑聞,使得現(xiàn)代法務(wù)會計(jì)在美國首先出現(xiàn)。隨后美國、加拿大等國順應(yīng)市場需求,成立了全國法務(wù)會計(jì)師協(xié)會等機(jī)構(gòu)。與此同時(shí),許多國際會計(jì)公司,如德勤、畢馬威等都在機(jī)構(gòu)內(nèi)部設(shè)立了專門的法務(wù)會計(jì)辦公室,且法務(wù)會計(jì)人員的比重也在不斷增加。歐美各國對法務(wù)會計(jì)的研究已取得了一定成績,形成了較為完善的理論和實(shí)務(wù)操作體系。隨著我國市場經(jīng)濟(jì)的發(fā)展,法律案件中經(jīng)濟(jì)案件的比率日益上升,法務(wù)會計(jì)在處理經(jīng)濟(jì)糾紛中的作用日趨明顯,這就要求我們要盡快建立完善的法務(wù)會計(jì)體系,以發(fā)揮法務(wù)會計(jì)在經(jīng)濟(jì)生活中的重大作用。
[Abstract]:Forensic accounting refers to the specific subject's comprehensive use of accounting and legal knowledge as well as audit methods and investigation techniques, in order to obtain relevant financial evidence information through investigation and display or state in court in a form acceptable to the court. A borderline science that integrates the contents of accounting, auditing, law, evidence, reconnaissance and criminology to solve relevant legal problems. From the late 1970s to the early 1980s, A large number of internal stock fraud cases and savings and credit scandals occurred in the United States, making modern forensic accounting appear first in the United States. Subsequently, the United States, Canada and other countries to meet the needs of the market, set up the National Institute of Forensic Accountants and other institutions. At the same time, many international accounting companies, such as Deloitte and KPMG, have set up specialized forensic accounting offices within their institutions, and the proportion of forensic accountants is increasing. Some achievements have been made in the study of forensic accounting in Europe and America, and a relatively perfect system of theoretical and practical operation has been formed. With the development of market economy in our country, the ratio of economic cases in legal cases is increasing day by day, and the role of forensic accounting in dealing with economic disputes is becoming more and more obvious, which requires us to establish a perfect forensic accounting system as soon as possible. In order to play a major role of forensic accounting in economic life.
【作者單位】： 江蘇金冠立體停車系統(tǒng)工程有限公司;揚(yáng)州大學(xué);
【分類號】：D918.95

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